Item 2.06. Material Impairments.

On December 16, 2008, the senior management team of Tennant Company (the "Company") approved a restructuring program to resize the Company's workforce and an impairment charge to certain Company assets. The restructuring and impairment charge are described in the news release attached hereto as Exhibit 99, which is incorporated herein by reference. The asset impairment will result in a non-cash charge of approximately $5 million and is related primarily to accounts receivable and certain technology investments classified as property, plant and equipment.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits. The following exhibit is furnished herewith:

99 News Release dated December 17, 2008.